-I-摘要:税收筹划的根本目的在于使纳税人实现税后利益最大化，由于经济活动环境本身的复杂性以及筹划过程中对税收政策理解的片面性和滞后性等因素，税收筹划存在风险，但是并不是每一个企业都能做好税收筹划这项较为困难的工作，税收筹划设计到多种学科知识，如果企业中没有专业人员，税收筹划工作很难完成。企业管理者对于税收筹划这一方面并不是很重视，加上企业处在较为复杂的经济环境中，往往决策不能跟上经济的快速变化，具有一定的滞后性；更有甚者一些企业的管理者分不清合法避税与偷税直接的区别，使得企业的税收筹划更加困难。本文选取了上市公司——光明乳业进行研究，对于光明乳业公司的财务数据进行深入的分析，试图找出光明乳业公司的企业所得税税收筹划中具有的问题，找出更好的税收筹划的方法，对光明乳业缴纳税款比重较大的企业所得税进行具体的筹划，以达到光明乳业公司企业经济效益实现的目的，在合法避税的前提下光明乳业公司降低税负水平，为进一步扩大企业产品的市场占有率和竞争力打下坚实的基础，同时也为同类企业提供帮助。关键词: 光明乳业；企业所得税；税收筹划-II-Abstract:The fundamental purpose of tax planning is to make the taxpayer, maximizing after-tax profits due to the complexity of economic activity in the environment in the process of the planning and the understanding of the tax policy factors such as one-sidedness and hysteresis, tax planning risk, under the premise of many enterprises on how to pay tax in accordance with law, in accordance with the law for don't know a great deal and maintain their own legitimate interests, can't distinguish the boundaries of the illegal tax evasion and tax avoidance, ignore the cost of tax planning, one-sided pursuit of tax minimization and thus seriously affect the economic efficiency of enterprises. Taking bright dairy as an example, based on the analysis of bright dairy, this paper makes a specific plan for the enterprise income tax with a large proportion of tax paid by bright dairy, so as to reduce the tax burden lev...
